Sumas Rural Water Assoc Inc

Nonprofit profile at a glance

EIN
910592796
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Sumas, WA, USA
Phone
3609885014
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$189,795
Expenses
$249,730
Assets
$1,015,868
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DELBERT HEUTINK (President)

Highest reported compensation

  • CARL BRONKEMA (METER READER): $13,399 total reported compensation
  • LEEA HEERING (BILLING ADMINISTRATOR): $10,776 total reported compensation
  • DAN HEERINGA (BOOK KEEPER): $8,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide potable water to rural county member patron residents who otherwise would have none.

What it reported doing in 2025

Provided potable water to rural county member patron residents who otherwise would have none.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 80
  • Accountability: 58
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 59.9%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -31.6%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 4.07; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 59.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $13K · 11 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.